SMT. CHANDRASHEKARIAH DHAKASHAYANAMMA,BENGALURU vs THE INCOME TAX OFFICER, WARD-5(2)(4), BENGALURU

Income Tax Appellate Tribunal, “SMC” “A’’BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Ms. Sunaina Bhatia, A.R

For Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Hearing: 12.05.2022Pronounced: 12.05.2022

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal by assessee is directed against the order of CIT(A) dated 10.11.2021. The assessee is in appeal before us with regard to the sustaining of addition of Rs.10,30,780/- made u/s 69A of the Act while passing the assessment order u/s 144 of the Act.

Brief facts of the case are that the assessee during the period of demonetization from 09.11.2016 to 30.12.2016 has made cash deposits as well as other credits in his bank account. Cash deposits of Rs.10,15,000/- in account No. 11202000215 with the

SMT. CHANDRASHEKARIAH DHAKASHAYANAMMA,BENGALURU vs. THE INCOME TAX OFFICER, WARD-5(2)(4), BENGALURU